Legal Opinion
Gillette Co. v. Department of Treasury
Michigan Court of Appeals
Decided March 1, 1993No. Docket 118660PublishedCited by 38 opinions
1Opinion of the CourtReilly, J.
Petitioner appeals as of right from an opinion and judgment of the Michigan Tax Tribunal affirming tax assessments against petitioner for the years 1976 through 1981 pursuant to the Single Business Tax Act, MCL 208.1 et seq.; MSA 7.558(1) et seq. We affirm.
Petitioner, a Delaware corporation, with its base of operations in Boston, Massachusetts, is a manufacturer and wholesaler of personal care products, razors, and ball-point pens. During the period in question, petitioner maintained a sales staff that called on customers in Michigan. The sales representatives took orders from customers and…
2Cases cited22 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
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3Cited by38 opinions
- Manning v. City of Hazel ParkMichigan Court of Appeals · 1993
- Frericks v. Highland TownshipMichigan Court of Appeals · 1998
- Henderson v. Department of TreasuryMichigan Court of Appeals · 2014
- Institute in Basic Life Principles, Inc. v. Watersmeet TownshipMichigan Court of Appeals · 1996
- Syntex Laboratories v. Department of TreasuryMichigan Court of Appeals · 1999
33 more not listed; retrieve them via the Exa API.